61.assessed level of material misstatement risk 重大错报风险的评估水平 a'?V:3 ]
62.simall business 小规模企业 _J>!K'Dz
63.accounting system 会计系统 O#Ho08*Xn
64.test of control 控制测试 #^xj"}o@
65.walk-through test 穿行测试 )jm!^m
66.communication 沟通 r+,JM L
67.flow chart 流程图 bd)Sb?
68.reperformance of internal control 重新执行 kn}bb*eZ
69.audit evidence 审计证据 "-g5$v$de
70.substantive procedures 实质性程序 HEF\TH9
71.assertions 认定 g:Ry.=F7W
72.esistence 存在 /]9(InM9/
73.occurrence 发生 G| qsJ
74.completeness 完整性 ]BfJ~+ N
75.rights and obligations 权利和义务 8JU{]Z!G<;
76.valuation and allocation 计价和分摊 TsY
nsLQY
77.cutoff 截止 $.3J1DU
78.accuracy 准确性 dlBr2 9
79.classification 分类 pV/5w<_x?
80.inspection 检查 qEfg-`*M
81.supervision of counting 监盘 +7r?vo1
82.observation 观察 {2LV0:k2
83.confirmation 函证 Wcki=ac\v!
84.computation 计算 +.McC$!s
85.analytical procedures 分析程序 +<fT\Oq#
86.vouch 核对 ),5A&qT*
87.trace 追查 0](V@F"~
88.audit sampling 审计抽样 yQ| V7G
89.error 误差 x$.0:jP/s
90.expected error 预期误差 {~ 1
~V
91.population 总体 3x
z~##
92.sampling risk 抽样风险 ?m~1b_@A{
93.non- sampling risk 非抽样风险 F5:xrcyC
94.sampling unit 抽样单位 \e4AxLP
95.statistical sampling 统计抽样 w?u3e+
96.tolerable error 可容忍误差 s'N <
97.the risk of under reliance 信赖不足风险 [7PC\
98.the risk of over reliance 信赖过度风险 xF3FY
0U[
99.the risk of incorrect rejection 误拒风险 8%;Wyqdf]
100. the risk of incorrect acceptance 误受风险 ,rN$ah$CL
101.working trial balance 试算平衡表 iNkN'("
102.index and cross-referencing 索引和交叉索引 FYFlh^}
103.cash receipt 现金收入 Y5C kC F
104.cash disbursement 现金支出 /"`hz6rIv
105.bank statement 银行对账单 ]}'bRq*]
106.bank reconciliation 银行存款余额调节表 ~:{ mKc
107.balance sheet date 资产负债表日 #]1jvB
108.net realizable value 可变现净值 [[T6X9
109.storeroom 仓库 Xe&9|M
110.sale invoice 销售发票 qZ>_{b0f
111.price list 价目表 kw z6SObQ
112.positive confirmation request 积极式询证函 ygja{W.
113.negative confirmation request 消极式询证函 ,OwTi:yDr
114.purchase requisition 请购单
cz/E
115.receiving report 验收报告 g"'BsoJ
116.gross margin 毛利 UZFs]z!,k
117.manufacturing overhead 制造费用 NGi)Lh|
118.material requisition 领料单 nl(GoX$vRQ
119.inventory-taking 存货盘点 Bt")RG
120.bond certificate 债券 k*2khh-
121.stock certificate 股票 ,aezMbg
122.audit report 审计报告 DFZ0~+
rh
123.entity 被审计单位 i75\<X
124.addressee of the audit report 审计报告的收件人 %k?/pRv$>
125.unqualified opinion 无保留意见 r$4d4xtK
126.qualified opinion 保留意见 Jjj;v2uSK
127.disclaimer of opinion 无法表示意见 |95K
128.adverse opinion 否定意见